Where do firms manage earnings?
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of evidence about the geographic location of earnings management within multinational firms. In this study, we examine where companies manage earnings using a sample of 2,067 U.S. multinational firms from...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
Springer Science + Business Media B.V.
2012
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| Online Access: | http://hdl.handle.net/1721.1/75117 https://orcid.org/0000-0002-7009-1310 |